现金流量和货币汇率对财务困境的影响

Jurnal Akuntansi dan Perpajakan Jayakarta Pub Date : 2022-01-31 DOI:10.53825/japjayakarta.v3i02.111

Anggun Putri Romadhina, Maulida Nur Fitriani, Revan Andhitiyara

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引用次数: 1

摘要

本研究旨在检验并获得现金流量和货币汇率对财务困境影响的实证证据。这项研究是在2014-2018年期间在印度尼西亚证券交易所(IDX)上市的贸易公司进行的。本研究是一项定量研究，使用二手数据，即从印尼证券交易所(IDX)公布的公司年度财务报表中获得的数据。本研究中的人口是2014-2018年期间在印度尼西亚证券交易所(IDX)上市的贸易公司。抽样采用有目的抽样法，获得了51家公司的样本。本研究的数据分析采用描述性统计分析，经典假设检验采用正态性检验、自相关检验、多聚性检验、异方差检验、多元线性回归分析和假设检验采用F检验、T检验和决定系数R²检验。借助SPSS 24版统计程序进行处理。使用部分检验的测试结果表明，使用经营性现金流量代理的现金流量对财务困境具有显著性，并且使用显著利润比较与财务困境之间的货币汇率来代理。同时测试结果显示，现金流量和货币汇率对财务困境有共同影响。使用部分检验的测试结果表明，使用经营性现金流量代理的现金流量对财务困境具有显著性，并且使用显著利润比较与财务困境之间的货币汇率来代理。同时测试结果显示，现金流量和货币汇率对财务困境有共同影响。使用部分检验的测试结果表明，使用经营性现金流量代理的现金流量对财务困境具有显著性，并且使用显著利润比较与财务困境之间的货币汇率来代理。同时测试结果显示，现金流量和货币汇率对财务困境有共同影响

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THE EFFECT OF CASH FLOW AND CURRENCY EXCHANGE RATE ON FINANCIAL DISTRESS

This study aims to test and obtain empirical evidence of the effect of cash flow and currency exchange rates on financial distress. This research was conducted at trading companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2018 period. This research is a quantitative study using secondary data, namely data obtained from the company's annual financial statements that have been published by the Indonesia Stock Exchange (IDX). The population in this study are trading companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2018 period. Sampling using purposive sampling method and obtained a sample of 51 companies. Data analysis used in this research is descriptive statistical analysis, classical assumption test using normality test, autocorrelation test, multicolonierity test, heteroscedasticity test, multiple linear regression analysis and hypothesis testing using the F test, T test and determination coefficient R² test. Processed with the help of the SPSS version 24 statistical program. The test results using a partial test show that cash flow proxied using operation cash flow is significant against financial distress and currency exchange rates are proxied using between significant profit comparisons to financial distress. Simultaneous test results show cash flow and currency exchange rates have a joint effect on financial distress. The test results using a partial test show that cash flow proxied using operation cash flow is significant against financial distress and currency exchange rates are proxied using between significant profit comparisons to financial distress. Simultaneous test results show cash flow and currency exchange rates have a joint effect on financial distress. The test results using a partial test show that cash flow proxied using operation cash flow is significant against financial distress and currency exchange rates are proxied using between significant profit comparisons to financial distress. Simultaneous test results show cash flow and currency exchange rates have a joint effect on financial distress

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Jurnal Akuntansi dan Perpajakan Jayakarta

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